The effect of using Six Sigma method on improving accounting per-formance in banks operating in the Republic of Yemen (A field study)

Abstract

The study aimed to investigate the effect of using the Six Sigma approach on improving accounting performance in banks operating in the Republic of Yemen. Data were collected from the surveyed banks by using a questionnaire designed especially for this purpose. The study revealed that there is an effect of using the Six Sigma approach on improving the accounting performance in Yemeni banks through its various dimensions (support and commitment of senior management, an accounting measurement, continuous improvement processes, systems, and human resources). The study recommended banks keep pace with recent developments in approaches and methodologies for improving performance in order to achieve more profits and maintain their sustainability and continuity. The study also recommended the necessity of updating the management accounting curricula in universities and providing them with modern methodologies and systems and working on training students to apply this approach and linking the theoretical study with the practical reality.